2003
REVENUE BULLETIN NO. 02-03
| SUBJECT | : | Amending Revenue Bulletin No. 1-2003 |
| TO | : | All Revenue Officers and Others Concerned |
SECTION 1. Section 6 of Revenue Bulletin No. 1-2003 is hereby amended to read as follows:
"When deemed necessary, Offices which have pending requests for rulings considered as "No-Ruling Areas" shall act on the request, provided that said request for ruling has been received and made part of the inventory of the Office concerned as of the date immediately before the date of the effectivity of Revenue Bulletin No. 1-2003 (RB 1-2003).
"Otherwise, the Offices concerned shall either advise the taxpayer in writing that they are covered by RB 1-2003 or shall endorse the request to the Office or Committee concerned as provided in Section 2 subparagraph o, p and q of RB 1-2003."
SECTION 2. This Revenue Bulletin shall take effect immediately.
(SGD.) GUILLERMO L. PARAYNO, JR.
Commissioner of Internal Revenue
